Transitional compliance periods under GST rules amended to follow rule 117 or extensions by the Commissioner, affecting forms and labels. Amendment substitutes an extended deadline in rule 24 and replaces references to an initial ninety-day transitional period in rules 118, 119 and 120 with the period specified in rule 117 or any further period as extended by the Commissioner; it adds a marginal heading to rule 120A concerning revision of FORM GST TRAN-1 and amends FORM GST REG-29 to relabel its heading for cancellation of registration of migrated taxpayers and to replace 'Provisional ID' with 'GSTIN'.
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Provisions expressly mentioned in the judgment/order text.
Transitional compliance periods under GST rules amended to follow rule 117 or extensions by the Commissioner, affecting forms and labels.
Amendment substitutes an extended deadline in rule 24 and replaces references to an initial ninety-day transitional period in rules 118, 119 and 120 with the period specified in rule 117 or any further period as extended by the Commissioner; it adds a marginal heading to rule 120A concerning revision of FORM GST TRAN-1 and amends FORM GST REG-29 to relabel its heading for cancellation of registration of migrated taxpayers and to replace "Provisional ID" with "GSTIN".
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